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Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County … of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" clause holding businesses … for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
… (QDIA) which became effective December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to … by this new requirement are: SUNY 28XXX , CUNY 70XXX and Education 11XXX . Note : SUNY agencies should continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… audit report released in May 2013. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Audit FollowUp 2013M30F …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fBriarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report … Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fTown of Green Island – Justice Court Operations (2016M-349)
… operations for the period January 1, 2015 through June 30, 2016. Background The Town of Green Island is located … financial operations for the period January 1 2015 through June 30 2016 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349State Agencies Bulletin No. 2261
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of 21P or CAL who meet the eligibility … 001-037) and NS positions (Grade 600) which are equated to a grade (Grade 001-037) and whose annual salary is below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 2019
… years 2022-2023 and includes the April 1, 2022 PEF Salary Schedule . Per the PEF Agreement, seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary increases … Pay Period 2L . Employees with a Comp Rate Code of FEE are not eligible for the salary increase unless the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseOpinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the cost of the study may be paid from the town general fund. To the extent that the planning relates to a proposed … districts or extensions would reimburse the general fund for that portion of the cost allocated to them by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Unified Court System Bulletin No. UCS-348
… processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, … Increase: Represented and Unrepresented employees with a Comp Rate Code of ANN who are in a graded position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryState Police Bulletin No. SP-84
… increase ( PRO ) effective 4/07/05 Command Pay increase ( COM ) effective 4/07/05 Maintenance Allowance increase ( MTA … where the employee's bargaining unit is 62. Command Pay (COM) For employees whose bargaining unit is 62 and have Command Pay ( COM ) of $2,328.00, OSC will insert a row and update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 2010-2
… lv dismissed 59 NY2d 608, 60 NYS2d 586; Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, affd 19 AD3d …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2001-13
… a recreation area, and to charge a fee for the use of such road. You indicate that each year approximately 75,000-80,000 vehicles travel this road to reach the recreation area, and that the money collected from tolls would be used to replace this road. You also indicate that certain persons would be exempt …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13